2015 (10) TMI 2505

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..... hri Akhil Gupta, C.A. For the Respondent : Smt. Suchitra Sharma, Commissioner (AR) ORDER PER: G. RAGHURAM: Heard the ld. Counsel for the appellant and ld. DR for the respondent-Revenue. In the facts and circumstances of the case, which we advert to shortly, at the stage of hearing the application for waiver of pre-deposit and stay we dispose of the appeal itself on merits as the issue fallin .....

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..... notices that the appellant sought modification of the order dated 15.07.2013 but this request was rejected since the lower Authority had no power conferred under the provisions of Finance Act, 1994 to review his own order. 4. The impugned order passed by the ld. Commissioner (Appeals) rejecting the assessees appeal is in the circumstances impeccable and warrants no appellate interference. The ap .....

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